Ind. Admin. Code tit. 45, r. 12-8-12 – Refund for tax paid on gasoline purchased or used for operating a taxicab

Sec. 12. A person is entitled to a gasoline tax refund for the operation of a taxicab if:

(1) the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and
(2) the taxicab is being operated by or for the purchaser for commercial use.

(Department of State Revenue; Reg 6-6-1.1-903(7)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2328; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)